法务会计理论体系的构建研究

法务会计是会计学与法学相结合的新兴学科,实务中是会计事务与法律事务交汇的业务领域。法务会计在国外的发展已经历了漫长的时期,在我国起步较晚。随着经济的发展,法务会计在经济生活中发挥的作用越来越大。近年来,随着全球公司财务丑闻的不断爆发,越来越多的企业被推上了被告席,这给法务会计带来了发展契机。有媒体预言,法务会计将成为21世纪最热门的职业之一,本文在总结国内外学者关于法务会计研究成果的基础上,对加快发展我国法务会计提出了建议。     

公司化经营下的邮政物流信息管理系统解决方案

论述了公司化经营管理模式下，结合邮政现有的资源，提出了邮政物流信息管理系统的解决方案，阐述了系统的结构、实现功能及其特点，架构了一个服务型的邮政物流信息管理服务系统。     

高校创业教育的研究与探索

创业教育是一种新的素质教育理念,反映了高等教育改革的趋势。在高校开展创业教育不仅是知识经济时代对高等教育发展的必然要求,也是有效满足现代社会需求多样化的要求,同时还有助于推进高等教育的改革和解决社会就业问题。近年来,中国高校创业教育呈现良好的发展势头,结合目前国内众多高校对创业教育的认识,依托南昌大学创业教育的实践与思考,进一步推进高校创业教育,应从营造校园创业文化氛围、构建现代创业教育模式、强化实践及争取社会各界支持等方面入手。     

Volatility in asset prices and long-run wealth effect estimates

We argue that the equation commonly used in the estimation of the wealth effect on consumption might be unsuitable for that purpose. In particular, if the usual assumptions are employed, the derivation of the equation implies that the wealth effect is indeterminate. Furthermore, it implies that the estimate of the wealth effect should decrease when asset wealth volatility increases. Estimation of a Markov-switching model of the usual long-run aggregate consumption equation provides evidence favourable to the indeterminacy hypothesis.     

关于“义乌指数”的思索

“义乌指数”于2006年10月22日正式发布，它全面反映了义乌小商品价格波动及市场活跃程度。“义乌指数”的发布具有重要的意义，但同时也存在不完善的方面，需要进一步的发展。     

Estimating non-market environmental benefits of the Conversion of Cropland to Forest and Grassland Program: A choice modeling approach

The non-market values of the environmental benefits derived from the Conversion of Cropland to Forest and Grassland Program (also known as the Grain for Green Program and the Sloped Land Conversion Program) in the Loess Plateau region of North West China were estimated using choice modeling both on-site in Xi'an and Ansai and off-site in Beijing. Separate choice models were estimated for the three sites and the results compared. Significant differences were found between the implicit price estimates derived from the multinomial logit (MNL) model and the random parameter logit (RPL) model for some environmental attributes. Based on the results from the RPL models, the average willingness to pay per respondent household in Beijing was CNY882.56 (USD109.44) each year for the environmental improvements on the Loess Plateau provided by the Program, a payment level significantly higher than the comparable estimates of CNY342.56 (USD42.48) in Xi'an and CNY388.08 (USD48.12) in Ansai.     

European commission’s fiscal forecasts in CEE countries: a thorough assessment

ABSTRACT

This paper assesses European Commission’s fiscal forecasts for a sample of 10 Central and Eastern European countries between 2005 and 2015. The analysis focus on forecasts of the budget balance, revenues, expenditures and debt and pays special attention to dynamics around business cycle turning points. Results suggest that the distribution of projection errors appears to be biased towards optimism of fiscal aggregates and accuracy increases as the forecast horizon shortens. We also find evidence of “forecast smoothing”. In addition, we find that, on average, the extent of optimism seems to increase during recessions (and to a lesser extent during recoveries). Moreover, errors in forecasting fiscal variables can be explained by forecasts errors of real GDP growth and inflation.     

Private Information: Similarity as Compatibility

We introduce a new topology on information which evaluates the similarity between information fields taking into account their compatibility, that is, the events that are commonly observed. With this “topology of common information”, the Walrasian expectations equilibrium (Radner 1968) and the private core (Yannelis 1991) are upper semicontinuous     

中日居民饮食消费结构比较研究

通过对中日两国居民的消费支出、食品支出及恩格尔系数、食品消费量、食品消费结构、营养摄入量等不同的侧面进行比较研究，可得出很有意义的结论，并能够从中得到有益的启示，特别是对揭示我国居民饮食消费结构的特征具有现实意义。     

Ordinal efficiency and dominated sets of assignments

Using lotteries is a common tool for allocating indivisible goods. Since obtaining preferences over lotteries is often difficult, real-life mechanisms usually rely on ordinal preferences over deterministic outcomes. Bogomolnaia and Moulin (J. Econom. Theory 19 (2002) 623) show that the outcome of an ex post efficient mechanism may be stochastically dominated. They define a random assignment to be ordinally efficient if and only if it is not stochastically dominated. In this paper we investigate the relation between ex post efficiency and ordinal efficiency. We introduce a new notion of domination defined over sets of assignments and show that a lottery induces an ordinally efficient random assignment if and only if each subset of the full support of the lottery is undominated.